Exhibit 20.2.14-8 Overlapping Period Time Line for Individual TaxpayerThe following display shows a time line as described in the text concerning the overlapping period of overpayment and underpayment interest accrual. This time line is presented using numbers from left to right to help explain the rest of the data on the page. This data is displayed from where the time span begins to where the span ends (by numbers) and then what information is presented. Amounts enclosed in parentheses represent a credit amount.199612 1040, Overpayment, 04151997, ($2,000.00)199712 1040, Underpayment, 04151998, $5,000.00Rates Equalized on 01011999199612 1040, Refund minus 13 days 01231999199712 1040, Payment in Full on 05101999From 1 to 4: Overpayment Interest PeriodFrom 2 to 5: Underpayment Interest PeriodFrom 2 to 3: Overlapping Net Rate PeriodFrom 3 to 5: No overlapping period because interest rates were equalized on 01011999